Personal Income Tax - Underpayment of Estimated Tax Charges - Exceptions and Waiver


280-628 INACTIVE RULE

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Title 280 Department of Revenue
Chapter XXX Old Regulations Which Were Not Assigned Chapter-Subchap-Part
Subchapter XX Old Regulations Which Were Not Assigned Chapter-Subchap-Part
Part 628 Personal Income Tax - Underpayment of Estimated Tax Charges - Exceptions and Waiver
Type of Filing Repeal
Regulation Status Inactive
Effective 06/11/2018

Regulation Authority:

RIGL 44-30-95(a), 44-1-4

Purpose and Reason:

The purpose of this rulemaking is to repeal two personal income tax regulations, ERLIDs 630 (“Estimated Payments”) and 628 (“Underpayment of Estimated Tax Charges – Exceptions and Waiver”). These regulations will be combined into a single new regulation entitled “Estimated Payments” (280-RICR-20-55-1).